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- Title
A PROBLEM IN INCOME TAXES.
- Authors
Reighard, John J.
- Abstract
Large classes in accounting, the limitations of time, working conditions, reading assistance, and the other pressures of the examination period make a problem in accounting which appears to be an adequate test of both theory and technique of interest to instructors of the subject. The article presents an accounting problem which can be set up and worked on two standard mimeograph sheets has been found to be a successful device. It can be easily and quickly graded, and the dispersion of the resulting grades correlated very closely to other tests and opinions of the calibre of the students who attempted its solution. It should be added that students were permitted to use any reference materials they wished during the period of the examination. Effectiveness in teaching, because of the vast amount of material offered in the average course in accounting, may be determined by the approach selected and the material emphasized during a period of instruction. The article also presents a skeleton-plan consisting of five accounting concepts and detailed explanation of three aspects of the accounting mechanism.
- Subjects
ACCOUNTING; ACCOUNTING problems &; exercises; BUSINESS education; FINANCIAL statements; TEACHING; EDUCATIONAL tests &; measurements; STUDENTS; ABILITY testing
- Publication
Accounting Review, 1933, Vol 8, Issue 1, p68
- ISSN
0001-4826
- Publication type
Article